The network path was not found (0x80070035)

There are many questions for that issue already.

Still, I can't find any solution, and I use to face that issue anyway, at least once a month. So, I was looking to find or establish the right checklist to identify what is failing here. Sometimes, one of the PCs can find the other one, sometimes both are blind.

• Both PCs have shared folders, in the same domain.
• Both PCs are connected to the same local network.
• Both PCs have their IP address generated by the router, and are present on the router interface.
• Ip Address of the target is not found - Ping does not answer on the IP
• Deactivating both firewalls does not help
• Resets made the invisible PC pingable (but not reachable by its name):

netsh winsock reset
netsh int ip reset
ipconfig /release
ipconfig /renew

• Tried to reset Netbios:

ipconfig /flushdns
nbtstat –R